"He does not recall being told about the existence of the tapes, nor their destruction before being briefed by the CIA briefer," she said.

Michael Tarazi, a legal analyst, told Al Jazeera that if Bush were found to be involved in the destruction of the tapes, it would be an impeachable offence.

The Times reported that participants in the tape discussions included Alberto Gonzales and Harriet Miers, both former White House counsels; John Bellinger, then a lawyer at the National Security Council; and David Addington, a senior adviser to Dick Cheney, the vice-president.

The CIA admitted on December 6 that it had destroyed hundreds of hours of tapes, prompting an outcry from congressional Democrats and human rights activists.

Political wrangling

A US federal judge is to hear testimony on Friday on whether the CIA violated a court order when it destroyed the tapes.

Henry Kennedy, a district court judge had ordered the hearing despite objections from the justice department which had said that in light of other government inquiries, a judicial inquiry was inappropriate.

The government has also sought delays in congressional attempts to investigate the tapes' destruction, saying they would hamper the justice department and CIA probe.

But on Thursday, the House of Representatives Intelligence Committee issued a subpoena for Jose Rodriguez, the former CIA official who directed that the tapes be destroyed.

The panel ordered Rodriguez, the former head of the CIA's National Clandestine Service, to appear for a hearing on January 16.

Legislators have accused the administration of trying to prevent the CIA from co-operating with their investigation.

Patrick Leahy, the Democratic chairman of the senate judiciary committee, accused the administration of "stonewalling".

"Every time we seem to reach a new low in this administration's arrogant flaunting of the rule of law and constitutional limits on executive power, we learn startling new revelations about the extent to which some will go to avoid accountability, undermine oversight and stonewall the truth," Leahy said.

The CIA gave congressional investigators access to its files on Thursday, inviting them to the agency's Virginia headquarters to begin reviewing documents and records related to the videotapes.